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    <title>Sub-section (1) in Section 7 exempts Extra Neutral Alcohol for alcoholic liquor from UT tax. Section 8A regularizes non/short levy of UT tax.</title>
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    <description>Sub-section (1) in Section 7 amended to exempt Extra Neutral Alcohol used for manufacturing alcoholic liquor for human consumption from Union Territory tax. Section 8A inserted to regularize non-levy or short levy of Union Territory tax resulting from general practice, empowering Government in this regard.</description>
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